Interest rate risk. Our exposure to changes in interest rates is limited to interest income generated by our cash deposited with banks and short-term investments maintained in principal protected notes. We have not entered into any interest rate swap transactions. We do not believe that a 1% change in interest rates would have a significant impact on our operations. Foreign currency risk. The majority of our revenue, cost of sales, accounts receivable, inventory and accounts payable are denominated in U.S. dollars. The majority of our operating expense relating to salaries and benefits and accounts payable related to these expenses are denominated in foreign currencies, primarily the NT dollar. Fluctuations in currency exchange rates could harm our business in the future. We do not utilize foreign exchange derivatives contracts to protect against changes in foreign exchange rates. Also refer to “Risk Factors — Our business, financial condition and results of operations could be adversely impacted by the political and economic conditions of the countries in which we conduct business and operate and in which our products are used and sold” in Item 3 above. 57 Table of Contents Investment Risk. We have minority stake equity investments in Cashido, Vastview, BIWIN, and TWSC companies related to the semiconductor and other technology industries. These investments, with the exception of BIWIN and TWSC, are privately-held companies accounted for under the measurement alternative method. This is because our ownership is less than 20%, and we do not have the ability to exercise significant influence over the operations of these companies. As of December 31, 2025 and 2024, these investments in privately-held companies had a carrying value of nil and US$6.5 million, respectively. BIWIN is listed on the Shanghai Stock Exchange and TWSC is listed on the Shenzhen Stock Exchange. We had an unrealized holding gain of US$18.4 million and US$0.5 million in 2025 and 2024, respectively. Based on a sensitivity analysis performed as of December 31, 2025 and 2024, a hypothetical adverse price change of 10% would have decreased our non-operating income by approximately US$3.0 million and US$1.1 million in 2025 and 2024, respectively. We monitor these investments for impairment and make appropriate reductions in carrying value when an impairment is deemed to be other than temporary. There were no impairments losses for the years ended on December 31, 2024 and 2025.